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Home / De-Voil /Part V3 Supplies, acquisitions and imports /Division V3.5 Output tax /VAT invoice basis / V3.515B Details to be shown on an invoice including an anti-forestalling charge
Commentary

V3.515B Details to be shown on an invoice including an anti-forestalling charge


Part V3 Supplies, acquisitions and imports

This paragraph examines the specific details that must appear on a VAT invoice including an anti-forestalling charge.

FA 2012, Sch 27 provides for an anti-forestalling charge in relation to the change of the VAT liability in respect of:

  1. Ìý

    •ÌýÌýÌýÌý supplies relating to approved alterations to protected buildings (see V4.239)

  2. Ìý

    •ÌýÌýÌýÌý supplies relating to the self-storage of goods (see V4.110T)

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